<ARTICLE> 5 <LEGEND> Appendix A to Item 601(c) of Regulation S-B Commercial and Industrial Companies Article 5 of Regulation S-X </LEGEND> <CIK> 0001020657 <NAME> Advanced Optics Electronics, Inc. <MULTIPLIER> 1 <CURRENCY> USD <PERIOD-TYPE> 9-mos <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JUL-01-1999 <PERIOD-END> SEP-30-1999 <EXCHANGE-RATE> 1 <CASH> $347,240 <SECURITIES> $67,571 <RECEIVABLES> $67,494 <ALLOWANCES> 0 <INVENTORY> $41,324 <CURRENT-ASSETS> $1,035,204 <PP&E> $262,755 <DEPRECIATION> ($102,691) <TOTAL-ASSETS> $1,934,191 <CURRENT-LIABILITIES> $61,014 <BONDS> $465,509 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> $1,407,668 <OTHER-SE> 0 <TOTAL-LIABILITY-AND-EQUITY> $1,934,191 <SALES> $261,375 <TOTAL-REVENUES> $261,375 <CGS> $1,142,245 <TOTAL-COSTS> $1,142,245 <OTHER-EXPENSES> $277,820 <LOSS-PROVISION> 0 <INTEREST-EXPENSE> ($225,115) <INCOME-PRETAX> ($1,221,710) <INCOME-TAX> 0 <INCOME-CONTINUING> ($1,158,690) <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> ($63,020) <NET-INCOME> ($1,221,710) <EPS-BASIC> (0.038) <EPS-DILUTED> 0